Comparison of Little Red Riding Hood from Different Countries Essay Example for Free

Correlation of Little Red Riding Hood from Different Countries Essay Now and again, there comes a story so well known that it endures numerous decades and is normal in numerous societies. Growing up here in America, I was constantly recounted to the narrative of Little Red Riding Hood. As a result of the manner in which American structure is set up, the story in this culture shows the individuals scolded the story just as has a cheerful consummation. The American story of â€Å"Little Red Riding Hood† isn’t the main form of this story. As recently referenced, there are stories that endure numerous decades and last through numerous societies; this is one of them. Nonetheless, they all have various names. There are additionally: Little Red Cap, Little Red Hood, The Grandmother, The True History of Little Golden Hood, Grandmother’s Nose, and Little Red Hat. These accounts originate from a wide range of regions, for example, Germany, Poland, Italy, Austria, and France, and they have various creators. There are two things that do remain the equivalent all through each retelling of this story, the characters and thought. There is consistently a young lady, her grandma, her mom, and the wolf. Also, in each retelling, it includes the young lady setting off to her grandmother’s house to convey something to her. In any case, the activities taken by the characters and their characters change in each recounting the story. Albeit each form of Little Red Riding Hood has a comparative thought, the portrayal and lesson of the story modifies dependent on what timeframe and area it was written in as a result of the impacts of the nation of origin’s generalizations, beliefs, and occasions.

Nature Themes in Hurston’s Novels, Their Eyes Were Watching God and Ser

Nature Themes in Hurston’s Novels, Their Eyes Were Watching God and Seraph on the Suwanee Nature topics reverberate all through Hurston’s Their Eyes Were Watching God and Seraph on the Suwanee. Maybe two of the most outstanding occasions where the lavish Florida landscape expands the novels’ plot lines are the â€Å"tree scenes†, in which Janie kisses Johnny Taylor underneath the pear tree in Their Eyes Were Watching God (p. 10-12) and Arvey loses her virginity to Jim underneath the mulberry tree in Seraph on the Suwanee (p. 37 and pp. 50-53). Close readings of the two entries uncover explicitly charged language. In Their Eyes Were Watching God, the pear tree’s â€Å"barren earthy colored stems† and the â€Å"snowy virginity of bloom† are referenced, potentially accentuating Janie’s naivetã © in her dealings with affection and enthusiasm (she sees no damage in the kiss, while her grandma sees it as a sign of Janie’s prospective lost honesty) and Janie’s own powerlessness to have kids, paying little heed to any sexual arousing she may understanding. The scene is likewise overflowing with notices of the pollinating honey bees, an image of richness. Jani...

Blog Archive Cornell University (Johnson) Essay Analysis, 2008-2009

Blog Archive Cornell University (Johnson) Essay Analysis, 2008-2009 1) Describe your greatest professional achievement and how you were able to add value to your organization. (400 word limit) This question is very straightforward, with only the most minor wrinkle: be sure that you offer an accomplishment that shows that you added value to your organization. Virtually all accomplishments can be said to have added value in some capacity, but nonetheless, you must  remain cognizant of the second half of the question. As you consider your response, you should be sure to create a narrative structure that will engage the reader. Many writers will end the mystery quite quickly and state their accomplishment in the first sentence. After that, what point is there to the rest of the essay? Readers of our Monday Morning Essay Tips will know that this is a very easy way to disengage the reader. So, be careful to tell the story of how you achieved what you did in fact achieve, not just that you achieved something special. There is indeed a difference.   2) What career do you plan to pursue upon completion of an MBA degree and why? How will the Johnson School help you achieve this goal? (400 word limit) Because Personal Statements are similar from one application to the next, we have produced the “MBA Mission Personal Statement Guide.” We offer this guide to candidates free of charge, via our online store.   Please feel free to download your copy today.     3) You are the author for the book of Your Life Story. Please write the Table of Contents for the book. (400 word limit) This essay question follows in the unique and creative model of NYU’s essay three, UCLAs audio file  and Chicago’s Powerpoint presentation, but for some reason, candidates seem hung up on what they perceive to be its rigid structure. So, we recommend that before you even put your hands on the keyboard, you head to your local bookstore and leaf through various fiction and nonfiction texts, as well as magazines. There, you may just find some inspiration through which you will arrive at your own unique approach, and you may also find a way to break free of the confines of the rigid table of contents to add crucial information. We would like to make it clear to candidates that they need not order their chapters chronologically and that they need not deal with their finite lives to date. Candidates may have interesting family histories or strong visions for the future and may incorporate these elements in their tables of contents to give an even greater sense of self. Candidates may organize their tables thematically, break their hypothetical books into parts and more. As the cliché goes, the only limit is your imagination. Share ThisTweet Blogroll

The History of Algebra

Various derivations of the word algebra, which is of Arabian origin, have been given by different writers. The first mention of the word is to be found in the title of a work by Mahommed ben Musa al-Khwarizmi (Hovarezmi), who flourished about the beginning of the 9th century. The full title is ilm al-jebr wal-muqabala, which contains the ideas of restitution and comparison, or opposition and comparison, or resolution and equation, jebr being derived from the verb jabara, to reunite, and muqabala, from gabala, to make equal. (The root jabara is also met with in the word algebrista, which means a bone-setter, and is still in common use in Spain.) The same derivation is given by Lucas Paciolus (Luca Pacioli), who reproduces the phrase in the transliterated form alghebra e almucabala, and ascribes the invention of the art to the Arabians. Other writers have derived the word from the Arabic particle al (the definite article), and gerber, meaning man. Since, however, Geber happened to be the name of a celebrated Moorish philosopher who flourished in about the 11th or 12th century, it has been supposed that he was the founder of algebra, which has since perpetuated his name. The evidence of Peter Ramus (1515-1572) on this point is interesting, but he gives no authority for his singular statements. In the preface to his Arithmeticae libri duo et totidem Algebrae (1560) he says: The name Algebra is Syriac, signifying the art or doctrine of an excellent man. For Geber, in Syriac, is a name applied to men, and is sometimes a term of honour, as master or doctor among us. There was a certain learned mathematician who sent his algebra, written in the Syriac language, to Alexander the Great, and he named it almucabala, that is, the book of dark or mysterious things, which others would rather call the doctrine of algebra. To this day the same book is in great estimation among the learned in the oriental nations, and by the Indians, who cultivate this art, it is called aljabra and alboret; though the name of the author himself is not known. The uncertain authority of these statements, and the plausibility of the preceding explanation, have caused philologists to accept the derivation from al and jabara. Robert Recorde in his Whetstone of Witte (1557) uses the variant algeber, while John Dee (1527-1608) affirms that algiebar, and not algebra, is the correct form, and appeals to the authority of the Arabian Avicenna. Although the term algebra is now in universal use, various other appellations were used by the Italian mathematicians during the Renaissance. Thus we find Paciolus calling it lArte Magiore; ditta dal vulgo la Regula de la Cosa over Alghebra e Almucabala. The name larte magiore, the greater art, is designed to distinguish it from larte minore, the lesser art, a term which he applied to the modern arithmetic. His second variant, la regula de la cosa, the rule of the thing or unknown quantity, appears to have been in common use in Italy, and the word cosa was preserved for several centuries in the forms coss or algebra, cossic or algebraic, cossist or algebraist, c. Other Italian writers termed it the Regula rei et census, the rule of the thing and the product, or the root and the square. The principle underlying this expression is probably to be found in the fact that it measured the limits of their attainments in algebra, for they were unable to solve equations of a higher degree than the quadratic or square. Franciscus Vieta (Francois Viete) named it Specious Arithmetic, on account of the species of the quantities involved, which he represented symbolically by the various letters of the alphabet. Sir Isaac Newton introduced the term Universal Arithmetic, since it is concerned with the doctrine of operations, not affected on numbers, but on general symbols. Notwithstanding these and other idiosyncratic appellations, European mathematicians have adhered to the older name, by which the subject is now universally known. Continued on page two.   This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. It is difficult to assign the invention of any art or science definitely to any particular age or race. The few fragmentary records, which have come down to us from past civilizations, must not be regarded as representing the totality of their knowledge, and the omission of a science or art does not necessarily imply that the science or art was unknown. It was formerly the custom to assign the invention of algebra to the Greeks, but since the decipherment of the Rhind papyrus by Eisenlohr this view has changed, for in this work there are distinct signs of an algebraic analysis. The particular problem---a heap (hau) and its seventh makes 19---is solved as we should now solve a simple equation; but Ahmes varies his methods in other similar problems. This discovery carries the invention of algebra back to about 1700 B.C., if not earlier. It is probable that the algebra of the Egyptians was of a most rudimentary nature, for otherwise we should expect to find traces of it in the works of the Greek aeometers. of whom Thales of Miletus (640-546 B.C.) was the first. Notwithstanding the prolixity of writers and the number of the writings, all attempts at extracting an algebraic analysis from their geometrical theorems and problems have been fruitless, and it is generally conceded that their analysis was geometrical and had little or no affinity to algebra. The first extant work which approaches to a treatise on algebra is by Diophantus (q.v.), an Alexandrian mathematician, who flourished about A.D. 350. The original, which consisted of a preface and thirteen books, is now lost, but we have a Latin translation of the first six books and a fragment of another on polygonal numbers by Xylander of Augsburg (1575), and Latin and Greek translations by Gaspar Bachet de Merizac (1621-1670). Other editions have been published, of wh ich we may mention Pierre Fermats (1670), T. L. Heaths (1885) and P. Tannerys (1893-1895). In the preface to this work, which is dedicated to one Dionysius, Diophantus explains his notation, naming the square, cube and fourth powers, dynamis, cubus, dynamodinimus, and so on, according to the sum in the indices. The unknown he terms arithmos, the number, and in solutions he marks it by the final s; he explains the generation of powers, the rules for multiplication and division of simple quantities, but he does not treat of the addition, subtraction, multiplication and division of compound quantities. He then proceeds to discuss various artifices for the simplification of equations, giving methods which are still in common use. In the body of the work he displays considerable ingenuity in reducing his problems to simple equations, which admit either of direct solution, or fall into the class known as indeterminate equations. This latter class he discussed so assiduously that they are often known as Diophantine problems, and the methods of resolving them as the Diophantine analysis (see EQUATION, Indeterminate.) It is difficult to believe that this work of Diophantus arose spontaneously in a period of general stagnation. It is more than likely that he was indebted to earlier writers, whom he omits to mention, and whose works are now lost; nevertheless, but for this work, we should be led to assume that algebra was almost, if not entirely, unknown to the Greeks. The Romans, who succeeded the Greeks as the chief civilized power in Europe, failed to set store on their literary and scientific treasures; mathematics was all but neglected; and beyond a few improvements in arithmetical computations, there are no material advances to be recorded. In the chronological development of our subject we have now to turn to the Orient. Investigation of the writings of Indian mathematicians has exhibited a fundamental distinction between the Greek and Indian mind, the former being pre-eminently geometrical and speculative, the latter arithmetical and mainly practical. We find that geometry was neglected except in so far as it was of service to astronomy; trigonometry was advanced, and algebra improved far beyond the attainments of Diophantus. Continued on page three.   This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. The earliest Indian mathematician of whom we have certain knowledge is Aryabhatta, who flourished about the beginning of the 6th century of our era. The fame of this astronomer and mathematician rests on his work, the Aryabhattiyam, the third chapter of which is devoted to mathematics. Ganessa, an eminent astronomer, mathematician and scholiast of Bhaskara, quotes this work and makes separate mention of the cuttaca (pulveriser), a device for effecting the solution of indeterminate equations. Henry Thomas Colebrooke, one of the earliest modern investigators of Hindu science, presumes that the treatise of Aryabhatta extended to determinate quadratic equations, indeterminate equations of the first degree, and probably of the second. An astronomical work, called the Surya-siddhanta (knowledge of the Sun), of uncertain authorship and probably belonging to the 4th or 5th century, was considered of great merit by the Hindus, who ranked it only second to the work of Brahmagupta, who flourish ed about a century later. It is of great interest to the historical student, for it exhibits the influence of Greek science upon Indian mathematics at a period prior to Aryabhatta. After an interval of about a century, during which mathematics attained its highest level, there flourished Brahmagupta (b. A.D. 598), whose work entitled Brahma-sphuta-siddhanta (The revised system of Brahma) contains several chapters devoted to mathematics. Of other Indian writers mention may be made of Cridhara, the author of a Ganita-sara (Quintessence of Calculation), and Padmanabha, the author of an algebra. A period of mathematical stagnation then appears to have possessed the Indian mind for an interval of several centuries, for the works of the next author of any moment stand but little in advance of Brahmagupta. We refer to Bhaskara Acarya, whose work the Siddhanta-ciromani (Diadem of anastronomical System), written in 1150, contains two important chapters, the Lilavati (the beautiful [science or art]) and Viga-ganita (root-extraction), which are given up to arithmetic and algebra. English translations of the mathematical chapters of the Brahma-siddhanta and Siddhanta-ciromani by H. T. Colebrooke (1817), and of the Surya-siddhanta by E. Burgess, with annotations by W. D. Whitney (1860), may be consulted for details. The question as to whether the Greeks borrowed their algebra from the Hindus or vice versa has been the subject of much discussion. There is no doubt that there was a constant traffic between Greece and India, and it is more than probable that an exchange of produce would be accompanied by a transference of ideas. Moritz Cantor suspects the influence of Diophantine methods, more particularly in the Hindu solutions of indeterminate equations, where certain technical terms are, in all probability, of Greek origin. However this may be, it is certain that the Hindu algebraists were far in advance of Diophantus. The deficiencies of the Greek symbolism were partially remedied; subtraction was denoted by placing a dot over the subtrahend; multiplication, by placing bha (an abbreviation of bhavita, the product) after the factom; division, by placing the divisor under the dividend; and square root, by inserting ka (an abbreviation of karana, irrational) before the quantity. The unknown was ca lled yavattavat, and if there were several, the first took this appellation, and the others were designated by the names of colours; for instance, x was denoted by ya and y by ka (from kalaka, black). Continued on page four. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. A notable improvement on the ideas of Diophantus is to be found in the fact that the Hindus recognized the existence of two roots of a quadratic equation, but the negative roots were considered to be inadequate, since no interpretation could be found for them. It is also supposed that they anticipated discoveries of the solutions of higher equations. Great advances were made in the study of indeterminate equations, a branch of analysis in which Diophantus excelled. But whereas Diophantus aimed at obtaining a single solution, the Hindus strove for a general method by which any indeterminate problem could be resolved. In this they were completely successful, for they obtained general solutions for the equations ax( or -)byc, xyaxbyc (since rediscovered by Leonhard Euler) and cy2ax2b. A particular case of the last equation, namely, y2ax21, sorely taxed the resources of modern algebraists. It was proposed by Pierre de Fermat to Bernhard Frenicle de Bessy, and in 1657 to all mathematician s. John Wallis and Lord Brounker jointly obtained a tedious solution which was published in 1658, and afterwards in 1668 by John Pell in his Algebra. A solution was also given by Fermat in his Relation. Although Pell had nothing to do with the solution, posterity has termed the equation Pells Equation, or Problem, when more rightly it should be the Hindu Problem, in recognition of the mathematical attainments of the Brahmans. Hermann Hankel has pointed out the readiness with which the Hindus passed from number to magnitude and vice versa. Although this transition from the discontinuous to continuous is not truly scientific, yet it materially augmented the development of algebra, and Hankel affirms that if we define algebra as the application of arithmetical operations to both rational and irrational numbers or magnitudes, then the Brahmans are the real inventors of algebra. The integration of the scattered tribes of Arabia in the 7th century by the stirring religious propaganda of Mahomet was accompanied by a meteoric rise in the intellectual powers of a hitherto obscure race. The Arabs became the custodians of Indian and Greek science, whilst Europe was rent by internal dissensions. Under the rule of the Abbasids, Bagdad became the centre of scientific thought; physicians and astronomers from India and Syria flocked to their court; Greek and Indian manuscripts were translated (a work commenced by the Caliph Mamun (813-833) and ably continued by his successors); and in about a century the Arabs were placed in possession of the vast stores of Greek and Indian learning. Euclids Elements were first translated in the reign of Harun-al-Rashid (786-809), and revised by the order of Mamun. But these translations were regarded as imperfect, and it remained for Tobit ben Korra (836-901) to produce a satisfactory edition. Ptolemys Almagest, the works of Apolloniu s, Archimedes, Diophantus and portions of the Brahmasiddhanta, were also translated. The first notable Arabian mathematician was Mahommed ben Musa al-Khwarizmi, who flourished in the reign of Mamun. His treatise on algebra and arithmetic (the latter part of which is only extant in the form of a Latin translation, discovered in 1857) contains nothing that was unknown to the Greeks and Hindus; it exhibits methods allied to those of both races, with the Greek element predominating. The part devoted to algebra has the title al-jeur walmuqabala, and the arithmetic begins with Spoken has Algoritmi, the name Khwarizmi or Hovarezmi having passed into the word Algoritmi, which has been further transformed into the more modern words algorism and algorithm, signifying a method of computing. Continued on page five. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document. Tobit ben Korra (836-901), born at Harran in Mesopotamia, an accomplished linguist, mathematician and astronomer, rendered conspicuous service by his translations of various Greek authors. His investigation of the properties of amicable numbers (q.v.) and of the problem of trisecting an angle, are of importance. The Arabians more closely resembled the Hindus than the Greeks in the choice of studies; their philosophers blended speculative dissertations with the more progressive study of medicine; their mathematicians neglected the subtleties of the conic sections and Diophantine analysis, and applied themselves more particularly to perfect the system of numerals (see NUMERAL), arithmetic and astronomy (q.v..) It thus came about that while some progress was made in algebra, the talents of the race were bestowed on astronomy and trigonometry (q.v..) Fahri des al Karbi, who flourished about the beginning of the 11th century, is the author of the most important Arabian work on algebra. He follows the methods of Diophantus; his work on indeterminate equations has no resemblance to the Indian methods, and contains nothing that cannot be gathered from Diophantus. He solved quadratic equations both geometrically and algebraically, and also equations of the form x2naxnb0; he also proved certain relations between the sum of the first n natural numbers, and the sums of their squares and cubes. Cubic equations were solved geometrically by determining the intersections of conic sections. Archimedes problem of dividing a sphere by a plane into two segments having a prescribed ratio, was first expressed as a cubic equation by Al Mahani, and the first solution was given by Abu Gafar al Hazin. The determination of the side of a regular heptagon which can be inscribed or circumscribed to a given circle was reduced to a more complicated equation which was first successfully resolved by Abul Gud. The method of solving equations geometrically was considerably developed by Omar Khayyam of Khorassan, who flourished in the 11th century. This author questioned the possibility of solving cubics by pure algebra, and biquadratics by geometry. His first contention was not disproved until the 15th century, but his second was disposed of by Abul Weta (940-908), who succeeded in solving the forms x4a and x4ax3b. Although the foundations of the geometrical resolution of cubic equations are to be ascribed to the Greeks (for Eutocius assigns to Menaechmus two methods of solving the equation x3a and x32a3), yet the subsequent development by the Arabs must be regarded as one of their most important achievements. The Greeks had succeeded in solving an isolated example; the Arabs accomplished the general solution of numerical equations. Considerable attention has been directed to the different styles in which the Arabian authors have treated their subject. Moritz Cantor has suggested that at one time there existed two schools, one in sympathy With the Greeks, the other with the Hindus; and that, although the writings of the latter were first studied, they were rapidly discarded for the more perspicuous Grecian methods, so that, among the later Arabian writers, the Indian methods were practically forgotten and their mathematics became essentially Greek in character. Turning to the Arabs in the West we find the same enlightened spirit; Cordova, the capital of the Moorish empire in Spain, was as much a centre of learning as Bagdad. The earliest known Spanish mathematician is Al Madshritti (d. 1007), whose fame rests on a dissertation on amicable numbers, and on the schools which were founded by his pupils at Cordoya, Dama and Granada. Gabir ben Allah of Sevilla, commonly called Geber, was a celebrated astronomer and apparently skilled in algebra, for it has been supposed that the word algebra is compounded from his name. When the Moorish empire began to wane the brilliant intellectual gifts which they had so abundantly nourished during three or four centuries became enfeebled, and after that period they failed to produce an author comparable with those of the 7th to the 11th centuries. Continued on page six. This document is part of an article on Algebra from the 1911 edition of an encyclopedia, which is out of copyright here in the U.S. The article is in the public domain, and you may copy, download, print and distribute this work as you see fit. Every effort has been made to present this text accurately and cleanly, but no guarantees are made against errors. Neither Melissa Snell nor About may be held liable for any problems you experience with the text version or with any electronic form of this document.

ÂDebate Whether Galtung and Ruges (1967) Model of the...

‘DEBATE WHETHER GALTUNG AND RUGES (1967) MODEL OF THE NEWS VALUE IS STILL RELEVANT IN AN AGE OF NEW MEDIA, CITIZEN JOURNALISM AND USER-GENERATED CONTENT. The media in Western society provides a ‘fourth estate that alleges a neutral, objective and balanced perspective, independent of political input. The news forms the basis of this ‘fourth estate, playing an important role in keeping the public informed and therefore promoting democracy (Marris and Thornham, 1996). Daily there are millions of possible news headlines of which, only a small sample are published (Harcup and ONeill, 2001). Journalists appear to have an unvoiced compilation of guidelines or news values passed down through education as well as industry experience, which†¦show more content†¦It is this judgement and the reasons behind it, which was studied by Galtung and Ruge and so it is arguable that their theory is still highly relevant. However, it is undeniable that since the production of Galtung and Ruges paper in 1967, journalism has frequently been reported to be suffering a Â…significant deteriorationÂ… (Ursell, 2001) in terms of quality and production. This view is reinforced by Franklin (1997) whose study discovered a movement from traditional news such as politics written to inform, towards news written with the purpose of entertainment. Franklins findings support his suggestion that broadsheet newspapers have an increasingly tabloid agenda, which may be a result of user-generated content being used to inform journalists what the readership wish to read about. E.g. coverage about celebrities instead of politics (Franklin, 1997 cited in Ursell, 2001). Using Galtung and Ruges news values, this particular example would fall under the category of ‘Elite People (see AX p. 10) yet the coverage of celebrities although prominent in todays society, was not the intended news story that this category was cre ated for. This emphasises that while the categories may be broadly

The Government Accounting Standards Board Statement 45...

The Government Accounting Standards Board (GASB) issued Statement 45 (GASB 45), in June 2004, this statement establishes accounting and reporting standards for post-employment benefits other than pensions â€Å"other post-employment benefits (OPEB)† offered by state and local governments. Requiring local governments to actuarially determine their annual required contribution (ARC) to fund OPEB and to account for the unfunded amount as a liability on annual financial statements. Government employers required to comply with GASB 45 include all states, towns, education boards, public schools and all other government entities that offer OPEB and report under GASB. In this paper we will have an overview of this pronouncement and see how it will†¦show more content†¦GASB believes that the â€Å"pay-as-you-go† method does not accurately reflect the accurate costs that governments are accumulating for future benefits of current employees. Because this method fails to r ecognize the cost of benefits in periods when the employer receives the related services, it also doesn’t provide certain information about the actuarial accrued liabilities for promised benefits associated with past services and whether and to what extent those benefits have been funded, and it doesn’t provide useful information to assess potential demands on the employer’s future cash flows. From an accrual accounting perspective, the cost of OPEB, like the cost of pension benefits, generally should be associated with the periods in which the exchange occurs, rather than with the periods when benefits are paid or provided (usually many years later). When implementing GASB 45, many governments will report annual OPEB costs and the unfunded actuarial accrued liabilities (UAAL) for past service costs. Disclosure of this information will foster improved accountability and better informed policy decisions about the level and types of benefits provided by employers and potential methods of financing and managing those benefits. The implementation of GASB 45 has been staggered in three phases, the first phase was for large governments with annual revenues of over $100 million, these governments were required to make the change from a pay-as-you-go accounting basis for OPEBShow MoreRelatedGeneral Purpose Governments vs. Special Purpose Governments1713 Words   |  7 Pages____________ 1. General purpose governments generally provide a wider range of services to their residents than do special purpose governments. True False Examples of special purpose governments include cities, towns, and public schools that receive tax revenue to finance the services they provide. True False The Governmental Accounting Standards Board (GASB) is the body authorized to establish accounting principles for all state and local governments, both general purpose and special purposeRead MoreBenefits And Benefits Of Employee Benefits739 Words   |  3 Pagesorganizational accounting standards, governmental accounting standards require entities to account for OPEB as the employee accrues the benefit, not when the benefits are paid or provided. Some government entities will fund OPEB on a â€Å"PAYGO† basis by funding these benefits on an annual basis that is equal to the distributed benefits claimed on the previous year’s financial statements; however, GASB 45 does not requir e that post-employment benefits be funded only reported in their financial statements (KeatingRead MorePolluter Corp1450 Words   |  6 Pagesyears beyond 2014, useless, as they would no longer be needed to meet the gas emission standards. Consequently, the Company took action as explained above. Issues: Polluter Corp entered into two separate transactions in the fiscal year 2010, which must be appropriately classified on the statement of cash flows. Each transaction can be recorded as an operating, investing, or financing activity on the statement of cash flows. Financing activities consist of obtaining cash from issuing debt andRead MoreACC 561 Week 1 WileyPlus Exercise 1-7, 1-8, and Quiz Study Guide1006 Words   |  5 Pagesof Form Bottom of Form exercise 1-7 1-8: 1. Indicate which statement you would examine the fine each of the following items: income statement, balance sheet, retained earnings statement, or statement of cash flows A. Revenue during the period B. Supplies on hand at the end of the year. C. Cash received from issuing new bonds during the period. D. Total debts outstanding at the end of the period. 2. Use the basic accounting equation to answer these questions: A. The liabilities of DaleyRead MoreChoosing the Right Form of Business Organization1574 Words   |  6 Pagesproprietors who are known as shareholders and it is managed by directors appointed by shareholders and the directors board appoints the other workers and run the corporations daily activities (Emerson, 2009). The corporation has limited liability hence taxation is done on the business entity. The accounting system of corporation is required by financial accounting standards board to submit financial reports and balance sheets to the shareholders. Some advantages of corporation form of business are:Read MoreIntermediate Accounting Test Bank Chapter 15120 Words   |  21 PagesCHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS IFRS questions are available at the end of this chapter. TRUE-FALSE—Conceptual Answer No. Description F 1. Definition of financial accounting. T 2. Purpose of financial statements. T 3. Definition of financial accounting. T 4. Capital allocation process. F 5. Financial reports. F 6. Fair value information. F 7. Objectives of financial reporting. F 8. Accrual accounting. T 9. Generally accepted accounting principles. T 10. UsersRead MoreThe Sarbanes-Oxley Act of 20021668 Words   |  7 PagesThe Sarbanes-Oxley Act of 2002 The Sarbanes-Oxley Act of 2002 The Act Impact ACC 410, Jackie Lewis, Ph.D. Abstract The Sarbanes-Oxley Act, officially named the â€Å"Public Company Accounting Reform and Investor Protection Act of 2002†, is recognized to be the most noteworthy U.S. federal disclosure and corporate governance legislation since the Securities Act of1933 (the Securities Act) and the Securities Exchange Act of 1934 (the Exchange Act). Furthermore, the provisions of the Act areRead MoreInternational Financial Reporting Standards and Accounting Principles2762 Words   |  12 Pages21. General-purpose financial statements are the product of a. financial accounting. b. managerial accounting. c. both financial and managerial accounting. d. neither financial nor managerial accounting. 22. Users of financial reports include all of the following except a. creditors. b. government agencies. c. unions. d. All of these are users. 23. The financial statements most frequently provided include all of the followingRead MoreGovernment Test Study Guide9816 Words   |  40 Pages___________________________________________________________________________ 1. An audit of a government, conducted in accordance with generally accepted auditing standards (GAAS), includes A. A determination of efficiency and effectiveness. B. An examination of financial statements and underlying records for conformance with generally accepted accounting principles (GAAP). C. Tests for compliance with laws and regulations. D. Both B and C. 2. Audits of state and local governments may be performed by A. Independent CPAs. BRead MoreAasb 138 Intangible Assets3627 Words   |  15 Pagesthe Australian Accounting Standards Board (AASB). While these are only a few regulatory bodies in the industry, they all have their own set of regulations to enforce. ASIC, for example, regulate the Corporations Act 2001 along with the Australian Accounting Standards. While ASIC ensure that organisations adhere to the regulations laid out before them, the AASB create and develop those standards applicable to Australian entities, reporting to the FRC. When developing standards, there are many

Analysis of Firm or Organisation Should Be Protected Against DOS

Question: Discuss about the Analysis On How An Organisation/Firm Should Be Protected Against Denial Of Service (Dos) Attacks In Wireless Sensor Network. Answer: Introduction Nowadays, with the vast advancement of the technologies, internet is becoming the most popular need of the people. No matter what the condition or place is but internet has become the first priorities for the new generation. Therefore, most of the small and large business houses are opting for online business through e-commerce websites. WSN i.e. Wireless sensor networks are very effective and its implementation is very easy. Because of so much of ease and flexibility, it is widely used in business as well as military applications. But there is lack of security issues as well as energy resources which make it very vulnerable to the security threats. As discussed above, the most popular attack is DOS. It disrupts the services by disabling the machine access to the user. It weakens the network connectivity and rends the website network to be incapable of providing the services that they are actually targeted to. This attack works by sending a no. of packets at the victims end that weakens his network connectivity and deny the user to have access to the data (Gong, 2007).. Various techniques have been developed by several researchers that prevent the DOS attack. These prevention techniques are usually based upon AI, Soft computing and multi-agent computing approaches. Most of the business websites are disrupted by DOS attack. It has become the biggest threat to the e-business because of its low security concern. These attacks can result in loss of data, reputation and even money loss for the business. It also disable some services that results in operation delays for the organizations. For a business website these attacks can jam the organization data base by crafting SQL queries and block users by repeating invalid login requests. These attacks may also result in formatting the data from the server computer systems and can cease the website operations that are being accessed by multiple users Risks through Denial of Service DOS works on the concept that overloading a system can crash the system easily. In website applications, it overloads the software by sending multiple no. of attacks due to which the application functioning stops or the application does not remain able to provide the proper web pages. For crashing the web application, threats are send to the following services: Bandwidth of the network Total memory of the server Exception handling approaches of the system Usage of CPU by Application Database connect Space for storing database Earlier, the DOS attacks were used by ethical hackers so as to protest any of the website, but the study has confirmed that these attacks are used as cybercrime profit making tool. In case, if prevention is absent, these threats can lead to: Extortion: The DOS attackers can disrupt the network until the complete payment is not processed. Sabotage: It can attack the websites in order to increase the share rates in the market. Damaging brands: Insecurity of websites may loosen the brands reputation to a great extent. Financial loss: DOS attack does not allow the websites to run their business online effectively that result in loss of advertisement cost and sales revenue. Approaches for Launching DOS attack: There are several ways that an attacker can follow to launch DOS attack: They can attack the system by unplugging the network server. This can only be done if the attackers can contact the servers physically. Another way is by coordination of large no. of computers called zombie computers. This attack is launched to perform attacking at a very large level. This can be done against the target by using: Buffer overflows in the functioning of applications. Upload large files to the server. Recursive queries of SQL. Complex search queries There are various tactics that are used by attackers. The mostly used tactics are as follows: Ping Flooding This is also known as Smurf attack. The working of this testing include the sending of large no. of ping packets to the target. This sending of packets is performed by using ping command. It is the easiest way to launch the attack. The only requirement is to increase the website traffic by sending large no. of packets to such extent that the traffic exceeds the network bandwidth of the website. The packets can also be sent by using forged message addressing. In this, the senders address in not present, therefore it results in ending closed networks. By increasing the no. of packets, we can successfully disrupt the network. Peer-to-Peer In these attacks the attackers disconnect the peer-to-peer connectivity in the targeted system network and connect the target systems website with itself. If there are large no. of systems that are trying to connect to the target system, ten it will surely lower the performance of the web application and result in overflowing of data (Stavros, 2012). In these types of attacks there is no need to have the communication with the systems that the attackers use to launch the attack. Application Level Floods These attacks are not for exploitation of the network bandwidth of the targeted network but it deals with the creation of confusion in the computer applications that result in filling up of the system memory and ultimately in degrading the performance of the application. This tactic is usually performed by using buffer overloading technique. Need to prevent DOS attacks Before moving towards the prevention techniques for DOS attacks, firstly we should know why it is required to prevent these attacks. These attacks are randomly used once they are launched for disrupting any medium, small or large business. If these attacks are not launched for high profile websites then it is launched because of any of the following reasons: Grudge: Enemy or any jealous employee or competitors may have the wish to disrupt a business website so as to get financial profit or to take any kind of revenge. Name Confusion: There may be chances that the websites name can be resembled to any persons name or any place name. Easy target: Small business houses usually dont opt for the security against DOS attack. Therefore, some new start-ups can use their business knowledge for their betterments. Bad luck: Sometimes, in random selection, the attackers choose the website and attack them. These attacks are always unknown and unintentional for the business websites. Therefore there must be proper prevention against these attacks so as to improve the business efficiency as well as for making greater profits. Preventive measures for DOS attack Various preventive measures have been given by several researches that can prevent the websites and system from DOS attack. Following is the table that contain the comparison between the techniques that are being used for prevention from DOS attacks: Technique name Harmful Behaviour Good behaviour Parameters Protocols Evaluating Parameters Game theory Threshold values and falsifying label Reputation Cooperation, reliability, density and distance UDSR protocol Mean of dropped packets Repeated game theory Fails in recognizing the node agreeing to the forward packets. Cooperation Forward packet cost, reputation, rating DSR protocol Hops no. in packets received KDS protection Replication of nodes Reputation HEED protocol Use of energy and life time of the network MOM Frequent attacks to the content Utility Content and no. of messages MOM protocol Packets low rate and amount of packets Cooperative game theory Total detection ratio Attack detection cost Fuzzy Q-Learning protocol Defence rate accuracy and consumption of energy Bayesian game theory Presence of nodes that are non-cooperative Reputation S-LEACH Packets dropped and throughput Prevention and detection based on strength Reply of the message hello Strength of the signal Signal strength AODV routing Receive packets, dropped packets and the ratio of delivery of packets Economical modelling for Security enforcing Presence of nodes that are non-cooperative Reputation SAR Reputation and dropped packets mean Framework base on ant Flooding Low cost Size of buffer Ant-Based Co-FAIS Low time response Usage of energy and in time response Co-FAIS Accurate calculations of the rate of defence and high consumption of electricity The game theory technique is based on the USDR protocol and is used as for routing of security. The protocol used in this technique is actually derived from DSR protocol. In this technique there are four main components: a) Watch-list b) Utility c) Cooperation d) Reputation. Out of all these components, Watch-list is for identifying the code that is malicious in nature, the value of the Utility helps in choosing the security routes, both the remaining components are used for calculating the misbehaviour of the nodes. The repeated game theory protocol is actually based on the theory of a game that is for the recognition of the nodes agreeing to packets that are forward but the nodes are unable to agree the packets. This technique maintains cooperation between the system nodes and if a node behaves as non-cooperative nodes, it does punish those nodes. First of all, the clustering of the sensor nodes is done using the HEED protocol. The residual energy and inter cluster communication are the two parameters of the clusters that are used for selecting CHs value. On detection of a harmful node by the CH, the KDS is sent a request in which KDS disrupts all the operations that are being performed by the harmful node. This disruption is done by deletion of the secret key of the harmful node which makes the node keyless and hence results in disruption of the operations performed by that node. MOM stands for message observation mechanism. In this mechanism, the identification of the content attack as well as the frequent attack is done by using MOM similarity function. After this identification, the harmful node is isolated by adopting rekey and rerouting via MOM. There are three components of MOM: a) NML b) AML c) OM. Here NML stands for normal message list, AML stands for abnormal message list and OM stands for Observation mechanism (Gregory, 2015). The cooperative game theory is based upon Fuzzy Q-Learning protocol. Actually, this technique is made from combining two theories: game and Fuzzy Q. This technique can identify present as well as future attacks. The present attacks are identified via using game theory and the future attacks are identified via using Q-Learning mechanism. These can also identify irregular attacks. In this, three players are present that performs all the tasks. These players are a) Sink node B) base station c) attacker. The sink node is used for monitoring of the message attacks via operation called FQL. If the sink node receives the abnormal message, it sends the alarming signal to the base station, here the sensor node is being assaulted by the attacker. Beyesian game protocol is used for securing the LEACH protocol. This is also called S-LEACH. There are two rounds in this protocol: a) set up phase b) steady state phase. In first phase, the selection of the cluster heads is performed, in the second phase, the time is assigned to the sensor nodes to the belonging Clusters via CHs. These can also perform the transmission of data from the nodes to the clusters. The prevention and detection strength protocol is based on the Hello flood protocol. This protocol attacks on the network layer of the system. In this technique, we make use of the hello message for detecting a nodes presence. On the receiving of the message by any of the node, its neighbour table are updated by the node. This update process is performed so as to route the node in the forward direction to the base station. In this a friend and strange node is detected by using simple text packets. The node that receives the hello message reply a simple text packet to the sending node, if the node receives the reply with in the allotted time then it is considered as friend node else is considered as stranger node. This algorithm makes use of AODV-HFDP algorithm for routing procedure. The Economical model protocol for strength is also known as SAR. SAR stands for Secure Auction based routing. In this timeout timer is used for recognition of harmful node. If the time expires while the nodes are moving towards the destination, it added the bad route nodes to the base station and then the placing of these nodes is done in the watch-list. If a node is repeated in the watch-list, it is ignored by the watch-list and it displays all the remaining nodes. In the ant-based protocol, the detection of the attack is done by the DDA. Here DDA stands for DDOS detecting Ants. In case of the high traffic the control from the DDA is transferred to the DPA. If the packets received by DPA are unaffected by the attack then these are considered as uncontaminated packets and if the received packets are affected then these are considered as contaminated packets and are neglected. The Co-FAIS technique works by the continuous sniffing of data from network and the inspection of the behaviour of the sensors. There are six modules in this technique: a) sniffer b) Fuzzy misuse detector c) Danger detection d) Q-Learning vaccination e) cooperative making of decision f) response. First of all, the packets are received by the sniffer module, then this module transmit all the packets to the detection module where the similarity of the packets is compared by Fuzzy misuse detector. Then the compared packets are transferred to the danger detection mode where the current system usage profile and normal usage file of the system is compared. Then the vaccination system examines the threshold of the used system and then the decision making mode selects the behaviour of the packet as per the comparison of detection modes and vaccination modes, if it examines a real cause attack then the response module removes it, else it keeps the packets. Evaluation All the above techniques that are used for the prevention of system from Denial of Service attack are compared as per their meaning, protocols used by them, their disadvantages, advantages and parameters. Each of the above technique is based upon the finding of the harmful attack and then ignoring it. These harmful packets are removed so as to prevent from the DOS attack. Out of all the above mentioned techniques, Co-FAIS can be considered as the most effective technique for preventing the system for the Denial of Service attack. It is because that in all other techniques only the sent nodes behaviour is being checked. While in the Co-FAIS technique, the behaviour of the node is identified along with it all the neighbour nodes are also alerted with the identification pattern which makes the system more secure. But there are some disadvantages of this technique which are needed to be resolved so as to get the best results from this technique (Booth, 2007). Updates required in Current Co-FAIS system It is an immune system that is used for the prevention from DOS attacks in wireless sensor networks. It is a real time method for providing real time security to the system. This technique has lot of advantages but there are various disadvantages too. It lacks the capabilities of learning and other than this, it is a single normal model due to which it remains constant during the process of detection. The current Co-FAIS system can be modified by the addition of two learning parameters in the logic given by fuzzy. It will reduce the disadvantages of this technique and also increase the detection accuracy rate of the system and helps in improving the capabilities of learning. The modified immune system contains 6 components: Sniffer module: The main aim of this module is the grabbing of the packets from the online networks and then the transmission of those packets to the Fuzzy Misuse detector module. Fuzzy Misuse Detector: This step involves the identification of the harmful packet. The main aim of this step is to compare the reports of the currently processed packets with the normal packets and finding the packets that cross the threshold value. If the threshold value of the packets exceeds the limit value then it sends the attack warning and if remains under the limit then the system is safe from any kind of threat. Danger Detector: If the previous step, detected the attack then the main aim of this module is the calculation of the difference between the harmful packet parameters and the parameters of normal packets. Fuzzy Q-learning detection: The main step of observation of the attack is performed in this module. This module makes the use of FQL protocol for this purpose. This protocol consists of fuzzy controller. The main aim of this fuzzy controller is the conversion of continuous inputs into the fuzzy sets. There are six fuzzy sets: Eu Tr Bs Co Th Si Here, Eu stands for usage of energy. Tr stands for response time. Bs stands for Buffer size. Co stands for count. Th stands for throughput And Si stands for Sleep interval. A threshold value is given to each of the Fuzzy state and then the optimal cost of the system can be calculated as per its values Cooperative decision making: The main aim of this module is the combining of the outcomes that we have obtained in the FMDM and FQDM detectors. This combination is performed so as to get the consolidated results of the threshold value and for analysis the source of the attack. Response: The main aim of this module is to perform the update processes in the main table and modification of all the entries of the host table. This module also deals in the production of signature related to the attack and the elimination of all the possible attacks from the system (Alzaghal, 2006). In this way, by the addition of the two new parameters in the Fuzzy Q-Learning module we can resolve the disadvantages or the limitations of the Co-FAIS system by improving its learning capabilities and increasing the accuracy of the detection rate of the attacks. Conclusion Denial of service attacks reduces the system performance to a great extent. In Wireless sensing networks, the integrity and the protection of the data are considered as the major security concerns. Dos leads to the loss of data and total insure environment for the databases. Therefore, there must be proper prevention techniques for the prevention of the system from DOS attacks. Various researchers have developed several techniques that can be used for the prevention of system from the DOS attacks. In this paper, we have studied a lot regarding the WSN and DOS attack to the system. This much knowledge is sufficient for proposing a technique for prevention from denial of service attack. Therefore, we have proposed a new system by doing the enhancement in the C0-FAIS system. The current Co-FAIS system lacks the capabilities of learning and the detection accuracy rate is also less. Therefore, we have added two new parameters in the Fuzzy Learning detector so as to overcome the disadvantages of the current technique and getting more accurate results than ever before. The new proposed technique provides proper security to the system and prevents it completely from any of the service attacks including DOS attack. Therefore, we can easily rely on this technique for the business websites (Alrajei, 2014). References Alrajei, N. M. (2014). Intrusion detection in wireless sensor networks. Alzaghal, M. H. (2006). Wireless sensor network: channel propagation measurements and comparison with simulation. Monterey, CA: Naval Postgraduate School. Booth, J., Gildenhard, I. (2007). Cicero on the attack: invective and subversion in the orations and beyond. Swansea: The Classical Press of Wales. Britz, M. (2009). Computer forensics and cyber crime: an introduction. Upper Saddle River, NJ: Pearson Prentice Hall. Burch, H. (2005). Measuring an IP network in situ. Pittsburgh, PA: School of Computer Science, Carnegie Mellon University. Girwodz, C., Chandra, S. (2006). Multimedia computing and networking 2006. Bellingham, WA: SPIE. Gong, C. (2007). Practical and scalable deployment of DoS defense measures in the internet. Gregory, P. H. (2015). CISSP guide to security essentials. Boston, MA, USA: Cengage Learning. Hu, J. M. (2006). Wireless sensor network: localization and routing. Jahnke, M. (2009). Graph-based automated denial-of-service attack response. Waabs: GCA-Verl. Janczewski, L., Colarik, A. M. (2008). Cyber warfare and cyber terrorism. Hershey: Information Science Reference. Mirkovic, J. (2005). Internet denial of service: attack and defense mechanisms. Upper Saddle River, NJ: Prentice Hall Professional Technical Reference. Naznin, M. (2009). Wireless sensor network: coverage, scheduling and optimization. Saarbrucken: VDM Verlag. Nissar, N. (2011). Secure routing in WSN. Ifrane: Al Akhawayn University Press. REHMAN, S. U. (2012). WIRELESS SENSOR NETWORK. S.l.: LAP LAMBERT ACADEMIC PUBL. Robinson, E., Bond, M. (2011). Security for Microsoft Visual Basic .NET. Sebastopol: Microsoft Press. Romero, M. A., Ahmed, T., Bonni, F., Altuna, J. (2006). Wireless sensor network. Arrasate-Mondrago?n: Mondragon Goi Eskola Politeknikoa, Mondragon Unibertsitatea. Saied, A. (n.d.). Distributed denial of service (DDoS) attack detection and mitigation. Soltanian, M. R., Amiri, I. S. (2015). Theoretical and experimental methods for defending against DDoS attacks. Waltham, MA: Syngress is an imprint of Elsevier. Stavros, A. V. (2012). Advances in Communications and Media Research. New York: Nova Science , Inc. Thulasiraman, P. (2007). Frontiers of high performance computing and networking --ISPA 2007 workshops: ISPA 2007 international workshops, SSDSN, UPWN, WISH, SGC, ParDMCom, HiPCoMB, and IST-AWSN, Niagara Falls, Canada, August 29-31, 2007: proceedings. Berlin: Springer. Tran, T. P., Tsai, P., Jan, T., Kong, X. (2010). Network Intrusion Detection using Machine Learning and Voting techniques. INTECH Open Access Publisher. Wang, P. (2009). Wireless sensor network: energy efficiency, security, and, fault tolerance. Ottawa: Library and Archives Canada = Bibliothe?que et Archives Canada. Wang, Y., Zhang, X. (2012). Internet of things International Workshop, IOT 2012, Changsha, China, August 17-19, 2012. Proceedings. Berlin: Springer. Whitman, M. E., Mattord, H. J. (2016). Principles of information security. Australia: Delmar. Wu, C. (n.d.). On network-layer packet traceback: Tracing denial-of-service (DoS) and distributed denial-of-service (DDoS) attacks. Wu, X. (2006). System and control engineering approaches to some network vulnerability problems. Yu, S. (2014). Distributed Denial of Service Attack and Defense. New York, NY: Springer New York.